Charmy numb•r: 1186279
KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
CONTENTS
Pages
R•f•r•n¢• and AdmlnSstratlv• D•tails of the Charlty. Its Trust••s and Advisers
Tru$tg•s' R•port
lnd•￿nd•nt Audltorf¥ R¢port on th• Fln•nclal Statements
stat•m•nt of Financial A¢tMtI•s
8-11
12
Balance She•t
13
statement of Cash Flows
14
Mot•s to tho Flnanclal Statements
15-32

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. rrs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2025
Tiustse$
Mr R 88ird, Chairman
Mr J PraiL T￿aSurer
Mr G Lynch. Vicg Chalmian
Mr R Gibson, ChaTity SocTrlary
Ms D Head
Mr C Chittock
Dr P Athwall
Mr B Coupe
Charity r*gl¥t•r•d
number
1186279
Prin¢lp•l offl¢e
Twefve A¢re Approach
Kesgrave
Suffolk
IP5 1JF
W•bsSt•
vhvw.kwmcc.co.uk
Indop•ndgnt auditor
Sumer Audilrg Limited
StatutoryAuditor
Fitzroy House
Crown Slreot
Ipswich
Sufft)Ik
IP13LG
Inv•stmont manager
R8thbone Investment Management
Port of Liverpool Building
Pler Head
Llverr)ool
L3 1NW
Flnanclal advlsoT
Compton Vall&y Weamh M8nagomont Ltd
Compton Mill
Compton M8rldon
Palgnton
Devon
TQ3 ITB
Page 1

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Tho Trustaes present their Annual Report together wth thè audited financial statements of the Ke8gr8ve War
Memori81 Communlty Centre IthÉ 'ChariVI for the year ended 31 December 2025. The Trustees confim th91
the Annual Report and financlal slalem8nts of the Charity comply ￿th tho current statutory rèquirements. Ihtr
roquirements of the Charitrfs goveming document and the prowsitsns of thè Statement of R8o)mmended
Practs'ce ISORPI, applicable to charfties preparing Ihelr a¢¢ounts in accordance the Flnancial ReportiThJ
Standanl applicable In the UK and R8publlc of Irgland FRS 1021.
ObJ•etlvu and activltl•¥
Poli¢l•s and objectives
The obj$¢livg$ of the Charity sh811 bo tha proVis￿n and maintenance of a communty centre. recreation 8ra8S
and sports grwnd, for the use of thtt Inhabitants of the town of Kesgrave. wSthoul distinction of polllScal. relvJiou$
or other opinions, iNJuding use for meetings, leduros and classes and for othèr fomis of recroation and leisure-
time 0￿upatIOn. wf(h the object of Improving the coThYltfions of life for thè sald Inhabllants.
The followlng strategic Obl$¢t￿9$ have been 8el to und&rpin the Chariirfs obj•¢tives'
To aim for a breaktheven position m￿th by month b6twgen income and eXPer￿ltur0 from the trading
operations so that draw41owns from the inv¥slmenl portrolio ¥rè only needed lo subsklke premises
maintgnanca.
To make it oasy aThJ effScient for hirgrs lo deal with us en8bllng the Chaiity lo compete wlth Ihe best
vgnues In Suffolk and be rgcognised as the go-lo place In our area to host an evont.
To ensure that sufficionl fvnds available from the invèsted portfolio to 8uslaSn the upkeep of the
prèmlses inlo the long lem. In nomial arcumstanw It is our aSm not lo amow the level of investmtrnts to fall
below £2,000.(100.
To O￿late the Charlty In ¢ompllance wth all aprAlcable law, regul$￿￿$ and best practice 9uKlanc8.
Above all. lo provldè a safe environment for the actiwttes host. for those particip*ing in, or who may be
affacted by, Ihem.
Th8 Trustees confinll that they have referre(I lo the guidance contalned in the Chadty Commlssion's
general guidancè on public benofft when reviewing th& Charitls aim5 and objgctivès and in planning futurg
activities.
Pago 2

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
ObJ•etlv•s and activllE•s (contlnugdl
b. Legal itat
The irbformation on page 1 forms part of this report.
The Trustees sèt out on pag$ 1 have held offlce during tho whob year arbd to the date of this report, unle83
oth&Thvise stated.
Kesgrave War Memorial Community Centro is a charitsblè in¢orporated org8ni$atson ICIOI registgr•d with the
Charity Commission in Englan¢J and Wales under ¢hatlty number 1186279. 11 was reglstered on 11 November
2019 and was sel up to take forwaT(l thè activitie3 of K8sgrave War Memori81 Community CentTe. The assgts
and a¢tNltl8s of Ke$gra￿ War Memoroal Communtty Cenlre103047791 WO￿ transferred to tho CIO on 1 April
2021. Its govemlng document 18 the constitulion datad 11 Novembtrr 2019.
5 8 CIO whose govarnlng document Is based on the FOundat￿n Model, Ihg Board is penDittÈd a maximum of
12 Iruslees who may be appointed al any b.mg by a majority of the existing Boar<l. No Truste8 re¢eived any
remuneratiors from Ihg Charity during 8Sthar the currtnt ya8r or Prior ye8r.
The CIO d8189at8s responslblllty for all operational matters lo the management team under SluArt Lawson,
General Manager who act under documented poli¢i8s and In accord8ncè with Annual 8u8lness Prlorilies 8gr8od
wrth tha Trustees. The ex¢eption to this nJl8 is that the Tru$toes relain Tesponslbility for direct management of
Ihe investment portrollo. De¢islon-makiro is gov8med by documènted policies.
Thè Chmrity is not part of B wlder networf( and has no related partth or subsidlarfas.
Th8 Trustees havo appointed a FlnoneAal Advlsor, Compton Valley Weahh Management Ltd. to rev￿ th•
Charitys investments 8nd mBke Tecommendauorffj to rne•l approved fin¥n¢ial obi'ectives.
c. MalD aCtiYftl•s undert4k•n to further tho Charlty8 purpo$o$ for tho publ1¢ b•n•fit
The Charity continues to providè high quality Indwr and olrtth￿r faellltles for hlre by local clubs and r¢sidents at
8 subsidised c031. It Part funds Ihe$è subsidies through other hirin9S to organisalions ond individuals at
commerclal rates. 11 engagas ￿th local 9ov8mm&nt, the pollc8 and olher lo¢•1 organisations lo provSde actfvibes
for all ages in th$ communty. h continues to work with and receivo the support of Sport, Amenits'es, R￿rgatIOn in
K8sgrave ISPARKI a local charity and Kesgravè Town C￿nCil arKI ¢ontinues to devèlcp its o)nnections whh
other tharities and busilloss organisations.
Achlèvomonts and perfornian¢g
a. R•vlew of •¢tlvltlos and flnan¢lAI p•rfornian
Totsl Income for thÉ year ended 31 December 2025 arlslng from hire of our Indoor and outside faciliti0$ was
£454,84512024 £465,993}.
Expenditure in thè trading account of the Charity monltored closely and was £757,67212024- £708,027).
The inve8tmgnt portfolio as at 31 December 2025 amountèd to £2,170.449. having Increased (after draw downsl
by £100,882 from l January 2025.
KWMCC contsnu$s to provide hi9h quality ind￿r and outdoor facilities for hire by Ioc81 clubs, residents and many
oth8r organisations. Wè see regular ovènts. meetings, tralning, weddings and sport al ourfadllties.
2025 was another packed year for hosting. entertalnment and community events induding axpanded use of the
Page 3

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢hlevements and porfomian¢o l¢on¢lnu•dl
bandstand. Which continue to attract very favour8ble resident feedback. Through KWMCC, the community rThi
has access to Prlvato period1¢ 1.1 consultatlon sessionslsurgori¢$ c￿ZenS Advice, Iho Policè. lh8 local MP
arKI fo8 inÉtial legal a(fvice from local ￿11¢rtorS Bales, WelFs & Braittiwatte.
Our Speed Cyde Racing club, the Kosgrave Panthers wa5 a host for th8 Wortd Championships 8nd we made
accessibilty impr0￿MentS by adjusting anty to our popular petanguè pis18 an¢J by installing a n8w electronically
controlled maSn door to our Sports Hall.
We contlnua to limit the call8 on our Investments to fijnd bulldlng maintenanco by Car￿ng out small and
medium-3iZgd tasks Intemally. and we havo in place a cycle of renewal decoration and inspeclion addressing
Issues before they becom$ m¢y• axp8nsive problems. Whilst ￿ recognize our premlses arg agelng we are
èxtrèmety p￿ud of their current upkeep and we operate a three year m81ntenance plan to keep thom tlp lop.
We were successful ￿th a large application lo the Footb811 Foundation to which w8 added 25Yfj match fijnding to
ènable purchase of new equiptnenl for grounds mainten8ncg 8nd a storage container. ￿1 pilth*s havo
subsequen￿Y been 8ss8$sed as having rnoved up a gradlng in quality.
We renewed our website, whlch now $n8blgs auiomatlc bcokings out of hours. A n8w policy was introdu¢¥d for
Artith'cal Intslligence Usag6 per Charity Cornmission guldance and we are ¢xJntinulng to make appropriate use of
il to improve effIC￿ncY in the operatKJns. We completed a transition to a supplierfs HR system intagrated with our
exl$ting procedures for contrdling Uma sheets, holidays etc and th& employe8 handbook wa$ relssuod
accordingly.
A p8yment to all employees for Ihe s￿nd year was made undgT tha tsms of the Staff Incen¢ive Sch8ma. We
extended sickn9$$ pay from 21 to 30 days In any 12mlh period 8nd introduced a complementary optional
sickness and injury Insurance scheme that trigger8 at 30 dayE absense up to six months where we subsidize the
employe& P￿mIUmS by 50tsA. Wa continuo lo be a proud registsrod Roal Living Wage empk•yer,' atKI r¥main
cornmitted to the Mindful Employer Charter.
As oxamp19 of rlsk management undor w)tinuous review, we receNod a vèry satisfactory annu81 réport from our
extemal Health & Safety Assessor,. and effectivè Cyber insurance for the first tlme.
Whllst the Trustees support and assist. nonè of these achievements could happen bul for our good fortune in
having an exi*plional team of the most dilvJont omployees who's dedication lo the tsynmunity is amang.
Plans forfuiur• pfrrlods
The unfoldlng Incraase In operational defidl during the second halfof 2025 prompted 8 fvll ro￿8VI to consider all
options wvail&bb to reduce the deficit in tt)• m8dium and fvnd building costs into the long lemi. Thè adoptiw of
the emerging plans and their implernentsllon has led to an adjuslmenl in our Stratagic Obiectvles to more focu5
on developments th81 will gengrate incom8 - parti(￿lartY in tho ¢orpc*rate seclor - and Ihis has infomied CHJT
rsviséd 2026 Business PrK•rilies.
A key el8ment. already well advanG8d, is the introduction of pad•l, the fastest growin9 Sport in th6 UK. We inten(1
to Install new selfvcontsin8d courts. Pa￿ack on the grant-susldized capital ouday is expected lo be 18mlhs
with an attracts.ve net contribution to incomo th¥reaftgr. This wll be a welcom¢ addition to our 3POrts and
recreational offering to our eommunlty.
In th8 transitlonal y8ar. we are targeting a Slmllar dfrficlt to last year. Thts should ￿ covarad by draw downs from
c*Jr Investments that nollgavo the fund below our notional target.
Paga 4

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Achlovoments and porfomianG• Icontlnued)
b. Fundralslng actlvitie6 and ynoratlgn
The Charity undertakes miriimal extem81 frlndraising actNities as part of day to day opgralions, we have
therefore not sub$cdtr￿ lo any fundraising stsndards or rogulations and there are no professional fundraiseTS
ading on our behalf.
c. Inv•$tmont pollcy and perforn￿nCe
The Charity8 inv88tments are managed by Ralhbon8 Inveslmenl Management. wrth CLXnPton Valley Weath
Management Ltd acb.ng as its Financial Adviser, monitoring th8 perf0mlan￿ of its investrnenlg. 8i-8nnual rewiew
meetings are held by the Trustees with both companles to report on past perfomiance and advise ¢)n future
trends and racommendations for inveslm&nl.
d. Factors rol•v4nt to achleve object5ves
The Trustees are awarè of the competition, l)oth wtU)In the local area and wider afield. for facllity hSre
and work hard to ensure their offèr Is compeltlve. Additional money conunues to b8 invested on upgradlng
facilities. W()rk will continue in the effort lo $nsure Ihe Charity meets its hlrers, expectstions and wherever
possible to wid$n tha scope of the facilities on offor.
The Charity ¢ontinu8s lo expand its offer for sports and heaNh ath'vrfie$ ar￿ ¢ontlnue to work towards makbng
the site ftjlly aecèssib￿ for disabled use as explained 8bovè.
Flnanclal r•view
a. Golng concorn
After maklng appropriate enqulries, the Trust&ès have a reasonable expoctalion that th& Charity has adequatè
financial resources to ¢onUnu& In operational exi$ton¢8 for thè foreseeable future, being a pedod for at Jeasl 12
months from the date of approval of these finandal ststements 8nd meel its Ilablllties as they fall du$. For th1$
r8•son th8y continue to adopt the going concem basss In Ffeparing the finan¢aal statements.
b. Fin#n¢lal poll¢y
Excess lunds Éra within an investment porfollo. The Charfty monllors its trading income and expendlture
898in$t budget and when cashllow wuimments dictale a lump sum 1$ wlthdrawn from the inve3trnont wrtolK*.
Detsils of funds h&ld can be found in note5 18. 19 and 20.
c. Materlal Inv￿tM¥nts pollcy
Investments held are managed by the Char6tls Inv98tment Manager la Discretionary Fund Manager) in
accordance with an agreed risk profile recommended by and agreed ￿￿th the Charbtys Finawal Advlser. This 1$
rewewed at least annually by the Trustee3.
Page 5

KESGRAVE WAR MEMORIAL COMMUNrrY CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Slructurn. governanc• and managfrm•nt
a. Methods of appointmont ￿ ol•ctlon of T￿￿tO•S
Tho management of the Charty is the respon$ibilty of th6 Trustees, vtho arg 8ppoSntsd under the temis of I
govemiThJ document.
b. Poll¢l•s adoptod for th• Indu¢tlon and tralnlng of Trust•e¥
The Ch8rlty S8uetary ￿ responsiblo for the Snductlon of now Trustees and makès all Infomiation required
available, accordin9 to Ch8rlty Commission guidancs.
¢. Pay polScy ft*r staff
Pay pdl¢yfor all staff Is reviewed on an annual basis by the General M¥nag•r and approved bythe Tru8t888.
d. Goveman¢• and Inl•rnal oontrols
hA8nagement of the Chwity is vested In a Board of TNslees vknld) maèts monthly. The Board makès all the
decision$ about th8 Charily.
DaY-l￿daY operation is run by thg Gengral Manager who reports to tha Board of Trustees.
. Rl$k and rl$k management
The Charity has a set of Flnanclal Regulations to witrol all ospods of financial planning I￿lUdIng investments
poilicy. A ¢oMpr8hensive Risk Register 1$ also established. Both ￿0￿MentS are rewewed by the Board (xi an
annual ba818.
Page 6

I￿$GRAVE WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Statement of Tru8t•o$' rwspon$lbllltles
The Truslees are responsible for prepBring tho Trustees. Report 8nd Iho flnancAal statement5 in accordance with
appllcabio law and reguialions.
The 18w appll¢abl8 to charfile5 in England & Wal8$ requlra$ the Trustees lo prepare financial ststèm•nls for
each financial in accordanc¥ with United Kingdom Accounting Gonèrally Accepted AccountirvJ Practico {UnOted
ngdom Accounting Standard$ and applieable lawl. The trustses must not 8pprov8 th8 financial statem8nt$
unless they ara satlsfied that they glve a true and faSr vS6w of Ihe stale of affairs of the Charity and ol the
incoming resources arKI applicatmjn of resources, indudlng th& income and expenditure of the Charity for that
period.
In preparing thè$è finandal slalements, the Trusltsos ar8 wuired to..
select suitstrAe accounting policies and then aP￿Y thgm wnsi$t8nty',
observe the methods and prinaples of the Charitse8 SORP:
make judgments and ￿￿ountIng ostimates that are reasonablg and prudent..
slate whether applicable UK A¢¢ounting Standards have been follo￿d, suty•ct to any material departu￿$
disdosed and explained in Ihe financial statements.. and
prepare th8 financial 8lalements *y) th$ goiro concem basis unle$$ it is inappropriate to presume that the
Charity will ￿ntinUe to operate.
The Trustees are responsible for kee￿.ng adequ810 8ccounting records that disclose vrith re88on8blo accuracy
at any time Ihe financial posthon of the Charity and enab￿ them to ensure that the financial stslements ¢omply
with the Charities AGI 2011, the Chanty (Accounts and Reports} Regulations 2008 and the provisions of the trust
deed. Thèy are also responslble for safgguardlng thg asseis of the Charity and hence fty taknng roasonable
steps for the prevention and dèt8ciK*n offraud and othtrr irrngularitiès.
Dbsclosuro of infomiation lo audltor
Each of the perstsns whr) are Trustees al the time when this Tru$lsgs' Report is approved has confirmed that..
so far as that Tru8teg 18 8W8re. thar9 1$ ￿ relevant audit infomallon of vknlth the chariws auditor is
unaware. and
that Trustee ha3 tskan all thè Bt8ps thBt ought lo have boèn lak8n as a Tw$lee In order to be aware of
ony rdevanl audlt Information and to establish that the charitys auditor Is aware of that Information.
Audilor
The auditor, Sumer Audil¢o Llmlied, has indicated hi5 willingnèss to COn￿nUe In office.
Approved by order of the m8mb¢rs ¢)f the Board of Trustees and Signed on their beha
MrR 8alrd
ICh8ir of Tru$legsI
Date.. lozL
Page 7

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
INDEPENDENT AU0￿OR's REPORT TO THE IAEMBERS OF KESGRAVE WAR MEMORIAL COMMUNITY
CENTRE
Oplnlon
We have audited the financlal $1818ments of Kesgrave War Memor181 Community Centre (th• 'Charftll for the
year ended 31 Decerrber 2025 which comprisè of Ihe Ststemenl of Financial Activities. the Balance Sheet, the
Statèment tsf Cashflows and thè rèlaled ntsle5, including a summary of signific8nl 8ccounling policAes. Th8
financial repo￿n9 framework that has been applied in their prèpgr8tion is applicable law and Unit8d Kingdom
AccountSno StarKl8rds, including Financial Rèwrbng Standard 102 'The Financial Reporting Standard appjrcable
in lh8 UK and Republic of Ireland, (Unttèd lingdom Generally Acc8Pt6d Ac¢ounting Practicel.
The financial statem8nts havg been prepared in accordance wlth Accounting and Rewbng by Charities
pieparing their accounts in acwrdance wth the Financial R&portlng Standards appiicable in the UK and Republic
of Irelamj IFRS 1021 in preference to the Accounting and Reporting by Charitses: Stal&menl of Recommended
Pradrce issued on 1 April 2005 which is refewed to in the extant wulati¢)n$ but h8s been wlhdrawn.
This has been done in ordgr for the finarrial stalemgnts to provk18 a trje 8nd fair view in accordance h￿th the
GeneraIlyA￿pted A¢¢ounling Practic8 offactlve ftsr rsporting periods beginning on or aftar 1 January 2015.
In our oprnion the finanrAal statements:
give a true and fair ¥riew of the 8tste of the Charills affalis as 8131 December 2025 and of its inoomlng
resources and application of rgsources for tho year then ended,.
have been prop&rly prgpared in accordance s%ith United Klngdom Generalty Accepted Accounling
Practice: and
have been prepared In a¢¢c¢dan¢e h￿th the requirements of th& Charfties Act 2011.
Basls for oplnlon
We cOr￿u¢led our audit in aceord8ncè ￿th International Standards on AudSting IUKI IISAS IUKII and appllcable
18w. Our responsibilitias under those standards are fijrther described In tho Audilorfs responsibilities for thè audit
of the finandal stalèmenls section of our report. Wg are independent of the Charity In Bccord8nce with the
ethl¢al requirements that are ielevant to our audit of the financial stalem•nts in tho United Kingdom, including
the Financial Reporting Counell's Ethical Standard, and we have fuffilled our olhei ethical responsibilib&s In
accordance I￿1h th$se requirements. We believe that the a(xlit evtrdence we have obialnad 1$ suffiiienl and
pproprf8le lo provtde a basis for our opinion.
Conelusi0Ths relating to golng eone•rn
In audrting th8 financial $tal¢ment¥, ￿ have o)ncludod that th& Trustees. LW of the going concem basls of
accounting in the prèp8r81ion of the finanaal statements 1$ appropriate.
Ba￿d on th• Work we have p8rformad. wo have not iyenttfied any materfal uncgrt81nlles ffjlaling to events or
condf(K)ns that, individually or collaetively, may cast signjficant doubt on thg Charills ability lo continu8 os a
going concern for a ￿riod of at I￿St ￿e1ve months from when the financial statsments are authorised for Issue.
Our responslblllties and the responsibililes of the Trustees wtth respect to goiro conc8m aro described in the
rolavanl sections of this report.
Page 8

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KESGRAVE VIAR MEMORIAL COMMUNITY
CENTRE ICONTINUEDI
Oth•r Infom•tlon
Thè other infomalitin ¢omprises the infonn81ion Included ￿ the Amnual Report other than th8 financial
statements and our Auditorfs Report thgreon. The Trustee$ ar¥ rosponsible for tho other infomiation contalned
vAlhin the Annual Report. Our opinion lin thé finanaal slalements dtts not cover the other infomatlon and,
except to the extent otherwse expllcitty slated in our report. wo do not express any form of assurance conclusion
thereon. Our msponsibility is Io Tg8d tha other information and. in doing $0, eonsidér whether tho olh&r
information is materially Inconsistent wilh thè flnancial staternents OT our knowledge obtsingd in the course of the
audlt. or otheiwise appears to bè malerfally misst8tsd. If we Idenlfy such matèrfal inconsistenixe5 or apparent
materi81 misstalements, we are required lo determine whether Ihis gives rise to a materfal misstalernenl in lh8
financial slalements themselves. If, ba$8d on the work we have perlormad, w6 conclude that thore is a Material
mlsststement of Ihls other Infomialon, we are requlrod to rewrt that fad.
We hava nothing to rèport In Ihls regard.
Matt•rs *)n whleh w• ar• requir•d to roport by exceptlon
We have nothing to rnport in respect Of th8 follow7ng matt8r8 whore the chart￿8$ IAccounts and R8POrtsl
Rogul8tions 2008 requires us to report to you M, in our oplnion=
thg Infom)ation given In thè Trustees. Report Is inwnslstent in any maldal r8$pgd V￿t￿ the llnandal
$talèm8nts', or
suffi¢Kqnt accounting recoftls have not been kept.. Qr
the finandal statements are not in agreement wllh the 8¢¢ounting rec•Jrd$ 8nd rfrtums: or
we havtr not received all the infomation and explanations ￿ require for our aurjh.
R•spon$lbllltl•s of Truitegs
A8 explaingd more fully in tho TrUSt￿'S Responsibiliti¥s Statement, the Trustees are responsible for the
preparation of th8 financial slalemonls and for being satisfied that they give a true and f85r view, and for such
inlemal control a8 the Trustees determine is necessary to enable the preparation of financial slatgmonts that are
frèè from materfal misslalemgnl. whèthw due to fraud or èrmr.
In preparirYJ the finandal stalemenls, the Trustees are respon$lbl8 for assessing the Charitys abilty to ¢￿tIn
a$ a going concem, dlsdosing. as appli¢ablè. matters related lo going concem and using th8 going concem
basis of accounbng unl888 the Trustees either intend to liquidate the Ch8nty or to cease operations, or have
reallslic atitrmabve but to do so.
Pag& 9

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF KESGRAVE YIAR MEMORIAL COMMUNITY
CENTRE (CONTINUED)
Au(IltoVs r•sponslb115tl•s for th• audlt of tho flnan¢i•l stat•m•nts
We have been appolnted as auditor under sectlon 144 of Chartties Act 2011 ond report in acc¢rdanee with
the Act and relevant r￿ulationS made or hawng ￿leCt IheTeund&r.
Our oblecbves are to obtain rgasonabte assurance 8bout whetheT the fin8noal statements 8$ a whde are free
from material misstatement, whethèr duè to fraud or error, Bnd to issue an Audilorfs Report that indud8s our
opinion. Reasonablè assurance is a high level of 3ssurar￿e, bul is not a guarantee th31 on audit condurled in
a¢cordanc6 wth ISAS IUKI will alway3 delect a rnatèrial misslatemenl wh&n it exists. Misstat8ments can arf8e
from fraud ¢r 8rror and are consldered material rf, indlwdually or in Ihe ag9￿gate. they o)uld reasonably be
expected lo Influence the economic d8¢lslons of user5 taken on th¢ basis of these finandal statements.
Irregularities, including fraud, are instsn¢8$ of non-compliance with laws and regulalitsns. Wg dg$ign procedures
In Ilne vAth our responsibillfjès, outllned al)ove, to detect material misstatements in respect of irregularities,
including fraud. extertt to whi¢h our procedures 8fe ¢apable of detecthng irregularities, induding fraud is
d8tailed below..
We iden11f￿d arèas of laws and regulations that could roason8bly be expected lo havg a materlal effect on Ihg
financial slalements from Dur general ch8ritsbl8 organisalion oxperien¢e and through dis¢usslons and enquirigs
of Tru$t8as and managemont. During Ihe engagemtrnt t&am biiefing, thg outcomes of these dlswssions were
shared wth thè team. as well as e0nsKlerat￿Jn as lo where and how fraud may o¢cur in the Charity.
The following laws and regulatlons wore identified as b8ing of signrfieaneè to the Charity..
. Those laws and regulations consodered to have a direct effect on the Ilnancial stat&mgnts Including UK flnanclal
reporting standards, tsxation regulations and tho Charities Act 2011- and
• The Charity is svbject to many other18ws and regulathons where the ¢xJnsequen¢g$ ol non<0mplian￿ ¢ould
have a material effed on amounts or disdosu￿s in the financial ststtrments, for instsnce through the imposiuon
offines or litigation. We identifiad the followng areas as those most likely to have such an effect: hoalth & safety,
employmènt law and GDPR Compliance.
Audit proc¥dur85 undertakgn In response to thè potentlal risks relatlng to IrregU￿rIbeS {which Indudg fraud and
non-compllanee laws and regulatlonsl comprised of.. enquirSes of management and those chargèd with
govemance as to whether the Charity complios with such regUlat￿nS- enquiries of management and thos$
¢hargad with governancè eonceming any actual or potential litigation or claims. Inspe¢lion of relevant legal
documontab"on, review of boar¢J minutes, testing the appiopriatoness of entries in the nominal ￿98r. induding
joumal entries and the performance of an8lylcal procedu￿8 to Identrfy any untxp8¢tsd movements in 8¢¢ount
balan¢os which rnay be indi(gtive of fraud.
There are inherent limilat￿nS in the audf( procèdures described above and the further rerYM)ved non-compli8n¢e
with laws and regulab'ons 1$ from the events and transa¢tions reflected in the financial slalernerts. th818ss likely
we would become aware of it. Irrégularities that result from fraud might be inheren￿Y more diffi'cult to dètèct than
Irregularities that rgsult from error. As explainèd above. there is an UnaVo￿ab1e risk th81 materiol misstaloments
may not be detected. even though the audlt has beèn planned arKI ￿r10mlad In accordance wtth ISAS IUK}.
A further description of our responsiknlibos for the audit ￿ the fin8n¢ial statements 18 b)¢*ed ￿ the Financlal
Reporting CouncAI's website at: www.frc.
rsres
Thos description fom)s part of our
Auditorfs ReporL
Page 10

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
INDEPENDENT AUDITOR% REPORT TO THE MEM8ERS OF KESGRAVE WAR AIEMORIAL COMMUNITY
CENTRE {CONTINUEDI
Use of our r•port
This report Is made solely lo the Chadtys Trustees, as a bcty, in accordance Part 4 of the Charlb&s
IA¢counls and Reports) Regulations 2008. Our audit work hos been undertsk$n so that we might stats to the
Chariws Trustees those matters we are requir8d Io State to them In an Aud(torfs Rèport and for no other
purpose. To 1hè fullest exlenl pgmitt¢d by law, we do not accept or as$umè responsibilty to anyone other than
1ha Charity and its TNstses. as a body, for our audit work. forthls report. orfor t￿ OF4nions we have formod.
Sum•r Audit¢0 Llmlt•d
Statutory Audll¢r
Ft&roy House
Crovm Street
Ipsw¢h
Suffolk
IP13LG
Date=
18 lune 2026
Sumer Auditix> Limited are eligibl• to act as auditor in lemis of section 1212 of th8 Companies A¢1 2006.
Page11

KESGRAVE WAR MEMORIAL COMMUNrrf CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrfct•d
funds
2025
Rostrlctod
nds
2025
Totsl
funds
2025
Total
funds
2024
Notes
Income from:
Donations and le9aci8S
Charitable activlJes
Bar inoJmè
Investment Incomè
55.014
2.237
55,014
12.019
465,993
55,417
36,886
452,608
45.074
36.141
45,074
31141
Totsl incom•
533.823
572SI
591,074
570,315
Ewndlturn on:
Raising funds
Charitable acti￿￿9¥
67,643
678.278
67.643
6#0.029
71.655
636.372
11.751
Totsl •xpendltur•
745.921
11.751
757,672
708.027
Net lèxpend1ivr•￿rn¢0m• bdgre n•t
galn$ on Snv•stments
N•1 gains on Itweslrnents
(212.098)
245.026
45.500
1166,598)
245,026
(137,772)
92,914
N•t Incom•lI•xpendl￿r•l
Trdnsfers ￿1Ween funds
32.928
42.083
78,428
(44, 798)
18
{42,0831
Net movoment In funds
75.011
3,417
78,428
(44.798)
Reconelllation of fund¥-
Total funds brought fmrd
Nel movgment in fvnd8
3.890,704
75,011
5,928
3.417
3,$￿,632
78A28
3,941,430
f44. T98)
Total funds carrlod forward
3.965,715
3,975.060
3,896,632
Tho Stslement of Finandal A¢llvilies Indudes all gains and losses r8r4)gnised in the year.
Tho noles on pages 15 to 32 form part of these fin8nu81 statements.
Pa99 12

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Not•s
Flxod ass•ts
Inlangible assets
Tangible assets
Investments
12
6,120
1,815.980
2,170A49
13
1.829,267
2.069,567
14
3,992,549
3,898,834
current a$$•ts
Stocks
Debtors
Cash at bank 8nd in hand
15
3.651
95.109
25,796
3.773
116.407
21.506
16
124556
141.686
Credilixs- amunts tslling due within one
year
17
1142.0451
(143,888)
Not ¢urrnnt Ilabllltlos
Totsl a$s•ts lèss cuThent liabilities ￿Ing
nel assets
117,4891
(2.202)
3,975,060
3.896,632
Charity funds
Restricted funds
Unr85tricted funds
18
18
9.345
3.965.715
5,928
3.890.704
Totsl funds
3.975.060
3.896,632
Tha financAal slalements were approved and aulh0ri5ed for issu$ by th8 Board of Trustees and svJned on their
behalf by.
ir R Balrd
Truste&
Date: 44 £oIL
The r￿leS on pages 15 10 32 form part of Ihese financial ststements.
Page 13

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
STATEMEMT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Cash flows from op•r*lng aetlvltles
Not cash usod in operating activities
1105.969) (123, 1911
C*$h Ilows from Inv•stlng actlvltl•s
Dm¢j¥￿$. ht¢r¢sts and ronts from inveslments
pU￿h0$9 of Intangi￿0 assets
Purthas8 oftangible fixed assets
Proc8$ds from sale of investments
Pur¢ha80 of Inveslmants
gmont in investmant cash
36.141
17.2001
162.8261
527,427
1398,3321
141149
36,886
(7,033)
429,710
(337,422)
(72,878)
Net cash provlded by Inve•tlng •¢tivitl•s
110,259
114.663
Chang• in cash and ¢•sh equlvalents In the year
Cash and cash equivalents at the beginniNJ of th8 wr
4290
18.528}
30.034
21.506
Cash and equrval•nts at th• •nd ofthe year
25.796
21.506
Th$ notè$ on pagas 15 to 32 form part of these fin8n¢i81 $tatèm8nts
Pa￿ 14

KESGRAVE WAR MEMORIAL COMMUNifY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 DECEMBER 2025
A¢￿UntIng poll¢ies
1.1 8•$l¥ of prepar•tlon of financlal ¥tstffi￿nts
The financial statern&nts have beèn prepared In accordance wth the Charilies SORP (FRS 1021
Ac(x)unting and Reportin9 by Charrties.. Ststemenl of R¢￿rn￿ended Pradice applicable lo
chariti&s prgpariThJ their a¢¢ounts In 8¢cordance whh the Financlal Repo￿ng Standard
applicabl$ in the UK and Republlc of Ireland IFRS 1021. the Finandal Reporting Stsndard appjicabk
the UK and Republic of Ireland IFRS 1021 and the Charilios Act 2011.
The finantyal slalem&nts have b8an prep8red to glvg 8 Iwe and fall view aThJ have departed
from the Chaiitles (Accounts and Reports) R￿ulat￿nS 2008 only lo the extent required to
provide a 'trug and fairf vlw. This departure has involvèd following tho Charities SORP
(FRS 1021 published on 16 July 2014 rather than th8 Ac¢ounUng and Reporting by Ch8ri1ies-
Statemènt of Recommgnded Practlcè effective from 1 WI 2005 which has sin(* been
wthdrawn.
Th¢ finanual statements are prepar8d in Slerfing. vthi¢h is the funcbcnal currency of the Charity and
moretary amounts in these financlal statsments 8re rounded to the nearest pound.
Kesgravè War Memorial Ctsmmunty Centre m8&ts Ihe definitKJn of a publk bengfft entity
undèr FRS 102.
1.2 Golng con¢•m
After making appropri8le enqulrlè$, the Trustees have a reasonabl¢ expectation that the Charity has
dequale rasources to continue in operation81 existence for the forese6abl& future, being a poritxl of
at lèast 12 rnorbths from the date of approval of these finanaal statem8nts and m88t Its Ilabilities as
Ihey fall due. Thoy are not aware of any mateiial unCertain￿8S related lo events or conditions that
cast signffl¢ant doubt Ltpon the Charitls abllty to continu& as a going ¢onceTn. Basad on current
infomation the Truste93 consSd6r that the Charity Is a golng concem for the next 12 months. For thls
reason they continue lo adopt th¥ going conc8m ba8is in preparing the financial st81em8nts.
1.3 Incom•
income 18 ￿CogniSed once the Charity has ent￿eMan1 to the incomo, 11 is prthable that
the incom& will be r8celvgd and the amount of income re¢eiv8ble can be mèasured reliably.
Grants are included in the Ststement of Finanei81 Activthes on a receivabl8 bo518. The balan¢9 of
irpcom& re¢eNed for specrfic purposes but not expended during the period is shown in lh8 relevant
ftjnds on the Bal8n¢e Sheet. Whère income is recgived in advance of em'llemenl of receipt. its
rewgnition is dèf6rred and Induded in creditors as deforr•d income. Whero enlitl8ment occurs
before income is receivod, the income Is accrued.
Page 15

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Aceountlng poll¢l•¥ {¢ontinued)
1.4 Ex￿ndItUre
Exp8ndituie Is racognised onc8 there is a ￿al or ￿n$t￿CtiVe obligation to transfer 8u)nomic
bèngfil tr) a third party, it Is probable that a transfer of economic bènefits will b8 required in
settlement and the amount of the obltqation can be mèasured reliabty. Expendrfure is dassrfied
by actsvity. The costs of each activty are made up of the total of d1￿cl costs and shared ¢osts.
Including $UPPOrt costs involv8d in Underta￿ng each activlty. Direct costs attributable lo a single
actiwty are allocated direcljy to th81 actiwty. Shared costs whlth (xjntribute to moré than ong
act￿lty and support ¢081$ which are not attribLrtabl8 to a single actmty a￿ apportloned bètweèn
thosè actiwti$$ on a basis consistènt with the use of resources. Cenlral stsff ¢osts ar8 allocated
on Ihts basss of lime spen( and depr¢ciaUon charges allocated on the portlon of the asseys use.
Govemanc& costs are those incurr8d in connè¢tion wth administra1c￿ of the charfty and
(xtrmpliartce wllh o)nslitutional and st8tulory requirements.
Expenditurè on charitable activities is Incurr•d on diredy undertaking the athS11&s which further the
Charivs objectives, as well Bs ony associated 8upport costs.
Costs of 98n8rating funds are costs incurr8d in altracting voluntary income, and those
kncurred In trading ac10v￿eS that rals8 funds.
1.5 Taxatlon
The Charity is consid8r•d to P8ss the tests sel out in Paragraph 1 S¢htsdule 6 of the Financ8 Act
2010 and therefore it n)eets the definibon of a Charitabl8 Company for UK corporatlon tax purposes.
Accordingly, the Charity is potentially exampl from taxation in respect of Sncomo or caprtal gains
received within catagorl&s covered by Chapter 3 Part 11 of th$ Corporation Tax Acl 2010 or Section
256 of the Taxatlon of Chargeable Gains Act 1992. to the extent that such Ineom¢ or g8ins are
applisd exdusively to charitablg purposes.
1.6 Intanglble a$s•t$ and amortisation
Intangible assets costing £NIL or more are ￿PitaliSed and recognised when future economlc bgn¢fits
are probabl8, and 1he cost or value of the asset Can bo measured reliabty.
Intsngible a55ets are initially ￿tOgniSed al co81. After recognition. under the cost model. intangiblo
assets are measur&d at cost less any accumulated amortisation and any accumulated impalmienl
10s$9$.
Arnortisation Is piovided on Intsngible assets at rates calculated to writè off the cost of èAch asset on
a stralgh14ine basi5 over its 8xp8Ctgd u$oful Ille.
Amorbsation Is provi¢Jod on the following basis..
Computer SO￿are
20 % straight line
Page 16

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢countlng pollcl•s {¢ontlnu•dl
1.7 Tanglbl• fFx•d •$set$ and d•prKlatlon
Tangible fLxed assgts, in¢luding freehold property. Br¢ ¢8pitalised and recognised when future
economie banerrts are prtsbable and thè cost or v￿ue of the asset can ￿ m8asuTed reliaNy.
Tangible fixed as$ots are inthalty recognlsed at cost. After recognS1ion, under the ￿)$1 model.
tangible fixed 8s$ets are measured at cost less accumulated depreciation and any accumulated
Impalrmenl losses. Al costs In¢urrgd to brfng 8 tsngible rued 8ss•I into its intended wuklng
ondf(ion should b8 induded in the measur8m8nt of ¢osL
At eath rgportiro dale the Charfty assesses whether there 1$ any SrKJtal￿￿ of impairment. If
suth indication exists. th¥ r¢¢ovgrable arnount of the asset 1$ deterrnin8d to be the high$f of ils
falr value less costs lo sell and rts value in us8. An impairment loss is r•cognised where Ihe
carrylng amount exceeds the recoveratrA8 amount.
Deprecialbn Ls ¢harg&l so as to allo￿te the rAXt of tangl￿e fixed assets Igss their residual
valu* ovgr thtrir estimated useful Ilvos.
Depreaation i8 wovldgd on the following bases:
Frsehdd property
Flxtur8s 8nd fittings
2%. 200A straighl Ilng
20% ￿d￿Ing balance
1.8 Inv•$tm•nts
Fixed a$sgt investrnenls are a fomi ol finand81 inslrumenl and arg initi811y recouni3ed al their
transa¢tion cost and subsaqu*ntly measured at fair valu• at th¥ Balance Sheet dalo. unlfrss the
value cannot b8 measured reliably in whlch case M is measured at cost 18ss impaimienl.
Investmont gains and losses. whether rgali801l or unrealised, are combined and presented 0$
'GaSnsllLosses) on investments, in the Statement of Finanaal Aetivib¥$.
1.9 Stocks
Stocks are valued at the lower of cost and net reallsable valu6 after making du8 allowan¢* for
obsolete and slow-rnowng 81ocks.
1.10 LiabllltlgB and provlslons
Llabllltie$ are recognised when th8rè Is an oblvJalion at th8 Balancè Sheet dale as a r&sutt of a
past event. It Ss wobable that 8 transfer of economlc benefit bwll be required in settlemgnt, and
the amount of thtr settlement can be 8stlmatsd reliably.
Liabilities are recognisg¢J al the amount that Ihe Charity 8nlicipates it wll pay to settle the
debt or the amount il has received as advaneèd payments for the goods or sem￿$ il musl
providg.
1.11 Financlal Instrumènts
The Charity only has financial assets and ftnandal IlabS1itles of 8 kind that qualfy Bs baslc flnanclal
instruments. Ba$1¢ financial instruments ara initially recognised al transaction valu¥ and subsequently
measLJr8d 81 thelr setttement value.
Page 17

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Aecountlng polic￿¥ {eontlnuod)
1.12 Op•ratlng lease
Rentals pai¢J under operating leases aro ¢har9•d to the Statement of Financial ACtiV￿e5 on a gtraight
lino basis over the18as& témi.
1.13 P•n8loM
Th& Charity operates a defined ¢ontribLrtion pension scheme and th9 pension charge reprgs•nts t
amounts payabla by the ChaTity lo the fijnd In respect of Ihe ypar.
1.14 Fund accountlng
General lund$ arè unrestrfcted funds whlth are avallabte for use at the discrèfj¢)n of the Trustees in
fijrlherance of the gtrn$ral objedves of the Charity an<1 whith have not been design*ed for other
purFQ5es.
D&si9nated funds compriso unrgstricted funds that have boon sèt aside by the Twstees for
particular purposos. The aim 8nd of aach deS￿nated fund Is sel out in the notes to IF
finaniial Stslements.
Restr1¢t￿ funds are fvnds whi¢h are to be used in ac￿rd¥nCe wth spedflc restrfdon$
imposed by donors or which have been raised by tho Charity for particular purpos9$. The ￿Sts of
r81$ing and administering such funds are charged against the specific fund. The alm and use
of e8¢h rèstricted fund is set tsul in the notes to the financial statemont$.
Invoth¢nt income. gains and losses are allocated to tho appropriate fund.
Incom• from donatlons and hga¢i•*
R•strScted
funds
2025
Total
funds
2025
Total
funds
2024
Grants
55.014
55,014
12,019
Tof812024
12,019
12,019
Page 18

KESGRAVE WAR MEMORIAL COMMUNI￿ CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Incom• from charltable actlvltl•s
Unrgstrlctsd Rèstrlcl•d
funds
fund8
2025
2025
Total
funds
2025
Total
runds
2024
Hire of halls
Hire of outside facllhle8
Hospitalty
Sundry hire and c¢mmunSty 8v&nts
KWMCC Events
201,400
104.485
58.387
40.240
48.096
201,400
104,485
58,387
40,240
50,333
214,467
109,856
53,712
47,678
40,286
2,237
Total 2025
452,608
2.237
454845
465.993
Total 2024
465,993
465,993
In¢orno from tradlng actlvltlo$
Unro8trf¢ted
funds
2025
Total
fund$
2025
Total
funds
2024
Bar income
45,074
45,074
55,417
Total 2024
55.417
55,417
Page 19

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Inveslment InMmo
Unr•strfct•d
fund$
2025
Totsl
funds
2025
Tot
fimd$
2024
Dlvklènds receI￿d from lisled Investments
Bank inleTeSt ro¢gfved
35.827
314
35,827
314
36,399
36.141
36.141
36,886
Total 2024
36,886
36.886
Net (e)[￿ndItUr•Il1n¢orne
2W25
2024
This is stateil after chOTging:
Depreclalion oflarolblo fixed awts
Audllorfs romuneralion- audit of lh& Chaws flnancAal StsterT￿ts
Amortisatron of Intangible fixed assets
76.113
9.160
1.080
72,117
9.228
Exp•nditur• on rai#ing fund•
Unr¥stri¢tod
hJnd$
2025
Total
funds
202S
Total
fund$
2024
Bar purchases
Investment managemgnt costs
37,694
29,949
37.694
29.949
41,446
JO,209
67,643
6T,643
71,655
Tolal 2024
71,655
7q,655
Page 20

KESGRAVE WAR MEMORIAL COMMU141￿ CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Anafysl$ of WApenditur• on ¢horltablo actlvltlos
Summary by fund typ•
Unr•strlct•d Re$trletsd
fund$
fund$
2025
2025
Total
2025
Tot81
2024
Charitable actNitI'es
678,27B
11.751
690,029
636,372
Total 2024
624,902
11.470
636,372
Analy$i$ of •xp•ndlture by a¢tlvltl•s
ACtI￿tieS
undertaken
dSrectly
2025
Total
funds
2025
rot*
2024
Charilable aclmlies
6gY),029
690,029
636,372
Page 21

KESGRAVE WAR MEMORIAL COMMUNrrv CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysls of •xpenditur8 by a¢tlvltl68 Icontlnu•dl
Analysis of dlr•¢t costs
A¢tivltl•s
und•rtak•n
dlroctly
2025
Total
funds
2025
Total
fvnds
2024
Staff costs Is89 note 10)
Light and heal
Sports Hall activibes
Rates
Insurance
Cleanlng costs
Pla￿n9 fiold & playyround maintenanco
Sundry rap8irs & maintsnan
Telephone
PerfomTring rights fee
Refu59 collection
S8curty costs
Postsge & stationery
Compuung crists
Depreciatlon of fixèd assets
Property ropalrs
Advertising
Hospstality
Gas
Amortjsallon ol Intangible ffixed assets
KWMCC Ev8nt ¢osls
Accountancy
Govemant% costs
369.528
369,S28
341,238
24,294
6,967
7,296
7.743
19, 136
15.972
14.516
8.394
12,382
8,303
10,884
8,400
14,392
10,279
1,537
4,008
3.672
957
11,178
76.113
17.599
3.399
31.000
11.706
1,080
41.684
17,715
25,819
8,394
12,382
8.303
10.884
8.400
14.392
10.279
1.537
6,243
3,457
924
9,585
T2,117
4,680
4,026
23,700
(4.967)
3,672
957
11,178
76,113
17.599
3,399
31,000
11.706
1,080
41.684
17,715
25.819
35.081
15,566
21.242
Total
690.029
690,029
636.372
Page 22

KESGRAVE WAR MEMORIAL COMMUNrrY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
10. Staff costs
2025
2024
Wages and salariès
Social securitycosls
335.868
33.660
313,835
27,403
369,528
341.238
The average number of pèrsons employed bylhe Charty (Juring tho ￿ar wa8 as follows..
2025
No.
2024
Charitsble actfvllies
Management & administralion of ¢harfty
10
io
No employ88 received remuneration amounting to m¢)re thon £60.000 in eother ye8r.
11. Trusto•s' rnmunerntio¥n and •xpense8
During the year, none of thè Trustee8 re￿iVed any remunerali¢Jn or other beneflts (2024- £NIL).
Durfng the year ended 31 December 2025, M Trustee expenses have been inojrred (2034- £NIL).
Page 23

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2025
12. Inlanylble assots
Computgr
8oftwarè
Cost
Additions
7,200
At 31 December 2025
7,200
Amortlsatlon
Charye for the year
1.080
At 31 December 2025
1.080
N•t book valu•
At 31 December 2025
6.120
At 31 De¢ember2024
Pag8 24

KESGRAVE WAR MEMORIAL COMMUNrrY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13. Tangible ftt•d •ss•ts
Fmhold Flxtur•s and
property
ffttlngs
Total
Cost
At 1 January 2025
Addition$
1.989.381
121,664
62,826
2,111.04S
62.826
Al 31 Oecember 202S
1.989.381
184490
2.173,871
Depr*¢iatlon
Al 1 Janu8ry 2025
Charge lor the year
216.248
58.054
85.530
18.059
281.778
76.113
At 310ecember 2025
274,302
83.589
357,891
Met l)ook valu•
At 31 Dgcembgr 2025
1,715.079
100.901
1,815,980
At 31 D8cambw2024
1,773, 133
56.134
1,829,267
P8ge 25

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
14. Foxed asset Invè8tm•nts
Llstsd
Investm•nts
Cost or valuation
At 1 January 2025
Additions
Disposals
Rèvaluations
Transfer to cash
2.069.567
398.332
1527.42n
245.026
{15.049}
Al 31 December 2025
2.170A49
15. Stocks
2025
2024
Bar stock
3.651
3,773
16. Debtors
2025
2024
Due within y••r
Trade debtors
Other debtors
Prepayments and accru8d ino)me
69.580
19.979
5.550
26.027
12,925
95.109
716,407
Page 26

KESGRAVE WAR MEMORIAL COMMUNifY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR TPIE YEAR ENDED 31 DECEMBER 2025
17. Credltors: knounts f•lllng du• ￿1n one year
2025
2024
Defgrr8d income
Tradg (¥e<lfj¢ors
Other t8x8tion and so¢lal sgwriiy
other c¥editors
Accruals
93.968
19.846
6.754
2,070
19.407
94. 125
17,035
6.684
863
25,181
142.045
143,888
2&25
2024
Deferred in¢om•
Deferred income 811 January 2025
R8sources defeThed during the
Amounts relea$gd from previous yoars
94.125
93.968
194.1251
76,T09
94.125
IT6,709)
93.968
94. 125
Deferred in¢ome rglatès to payments on account for a¢tivitlès Èooked that relate to future 8¢counYng
periods.
Pagè 27

KESGRAVE WAR PAEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
18. Statem•nt of fund$
stst•rnenl of funds- eurrent yoar
Balan¢• at 1
January
2025
Balanc• at
31
Gainsl Dec•mb•r
(LoBses)
2025
Tr•n8fers
Inlout
Incom• Exp•ndltur•
Unr¢¥trfctsd
funds
G8n$Tal Fund8-
all funds
3.890,71M
533,823
{745.921)
42.083
245,026
3.965.715
RestrS¢t•d
funds
East Suffolk
community
Partnerships
Fixed assot
grants
Time together
Tuesday Grant
East Suffolk
Council- Blns
East Suffolk
Coun¢ll- Live
Muslc Band
Stsnd
SF¥)rts Hall
doors
Floor rg$urfacing
4330
5.330
42.083
(42.083}
588
1.125
{fjB)
10
{10)
5,937
{3,56n
2,370
3.471
4,635
{3,471}
14.635)
5,928
57,251
(11,7511
(42.083)
9,345
Total offvnds
3,896,632
591.074
1757.672)
244026
3.975,060
Rgslricted funds.. During the year grants and donalions were re¢eived that wera rg8trictfjd to certain
projects as s8t out abov8. There was a transfer during the year of £42.083 relatlng to a re$thcted grant
received for Ih$ purcha$e of a now contalner and olh8r equipmenv du& to thè terms bging met this has
been transferrod lo unrestricted.
Pago 28

KESGRAVE WAR MEMORIAL COMPAUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
18. Stat•m•nt of funds (contlnued}
Statemonl of fvnds- prior y•ar
Balanc8 at
l January
2024
BalanG8 al
31
Decemboi
2024
Gain
(Losses)
Incomg Expgnthture
Unr¢strtct•d funds
General Funds- all furKIs
3,936,051
558.296
(696,557)
92.914
3,890,704
R•strfeted funds
E8$1 Suffolk community
patherships
Time together Tuesday Grant
East Suffolk Councll- Band
Stand
East SLrffolk Councyl- Bins
Sports Hall doors
4. 796
583
6,167
(5.633J
(401)
5,330
588
2, 100
{2, IOOJ
fl,990)
(1,346)
io
1,346
6,379
12,019
f11,470)
5,928
Total of fvnd¥
3.941,430
570.315
(708.027)
92.974
3,896.632
Page 29

KESGRAVE WAR MEMORIAL COMMUNI￿ CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
19. Summary oflund¥
Summary of lunds- curr•nt y•ar
Balancè at
Balanc• at 1
January
2025
31
Galnsl Decemb•r
{L¢s$•$)
2025
Transfers
Inloul
Incom• Exp•ndltur•
General fvnds
3.890,704
5.928
533.823
57.251
1745,921}
111.7511
42,083
142,0831
245.026
3￿65.71$
9,345
RestrScted fvnds
3,896,632
591,074
1757,6721
245,026
3,975,060
Summary offunds . prior ye•r
88lan¢e al
31
D￿￿￿be1
2024
B818noe al
l January
2024
GainF
(Losse$)
Incomg Expenditi
General fvnd$
Reslrrl8d funds
3.936.051
5,379
558.296
12.019
(696,55T)
{11,470)
92.914
3,890.704
5,928
3,941,430
570,315
1708,027)
92,914
3,896,632
20. Anatysls of n•t ass•ts b•*W•￿ funds
Analysls of net assets between funds- currnnt y•ar
Unrestrlcted R•strlct•d
fvnd$
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Intsngible fixed assets
Flxed asset investments
Current ass&ts
Credllors due w6thin one year
1.815.980
6,120
2.170.449
115.211
1142,045
1,815.980
6,120
2,170,449
124556
{142.0451
9.345
Total
3,965,715
9,345
3.975.080
Page 30

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
20. Anatysls of n•t assots bolw￿n funds Icontlnu•dl
Analysis of not assets batw•en fund$- prior y•ar
Un￿$t￿Cl￿d
fvnds
2024
Rgsthctsd
fvnds
2024
Total
fvnd$
2024
Tangibl• fixed assets
Fixed aS￿t investments
Current assats
CredbtOTS due wilhln on& year
1.829.267
2.069,567
135,758
f143,888J
1.829.267
2,069,567
141,686
(143.888)
5,928
Totol
3,890.T04
5,928
3,896,632
21. Reconciliatlon of mov•ment In funds to n•t ca$h flow from 0￿rating a¢tlvhlos
2025
2024
Nel incomelexpendituro for the year {as per Statement of Nnancial
Activthesl
78.428
(44.798)
Adjuslmonts for:
Depreciation Charges
Amortisation ¢harges
Gains on invgstments
Dividends, interests and rents from investrnènts
Decreas& In stocks
Decreasel(In¢rease) in dablors
Irthasg1{docrea6e) in ¢￿ditOrs
76,113
1.080
(245.0261
{36.1411
122
72,117
{92,9q4J
(36,886)
1.631
(58,482)
21.667
21.298
11.843}
Not ¢ash us•d in operatlny adlvltlos
{105.9691
(137,665)
Analysls of ea$h and cash •qulvalents
2025
2024
Cash In hand
25,796
21.506
Totsl ¢a¥h and ¢a$h equlvalonts
25.796
21,506
Page 31

KESGRAVE WAR MEMORIAL COMMUNITY CENTRE
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Anatysis of ¢h•nge$ In not debt
At31
D•cember
January
2025 Cash flow
2025
Cash at bank aThJ in hand
21.506
429D
24796
21.506
4.290
25.796
R•lAt•d party transactlons
There is no ullim8le controlling party.
The key managèmènt parson￿1 ofthè Charity re￿￿&d remuneralKsn of £55.13012024- £54.1781 during
the year.
The￿ wsr¢ no Othgr ralatod potytransactions in eith•r year.
Page 32